When you receive a checkbook in the Bank immediately enter on each sheet the name of the company and account number, or stamp your organization if it contains these details.
Install conditional rating checks, for example, 1 ruble for 1 form in the order on accounting policies. Received cheque book surrendered the debit off-balance sheet account 006 "Forms of the strict reporting" at a cost of 25 or 50 rubles depending on the number of sheets in the book. Make this operation an accounting certificate.
The remuneration of the Bank for issue of cheque books is accounted for within operating, non-operating or other expenses, so make a posting to the debit account 91 "other incomes and costs" the credit of account 51 "Settlement account" in the amount of the fee if it is deducted from the account memorial slip, or account 71 "Calculations with accountable persons", if paid in cash through the cashier. If you want to consider the cost of a checkbook in mutual settlements with the Bank, flip it on account 60 "Calculations with suppliers and contractors": Dt 91 Kt 60 Dt 60 Kt 51 Typically, services of the Bank related to cash and settlement services, are not subject to VAT, but if you were given the invoice for issuing checkbook and allocated VAT, the transactions should also make use of account 19 "the value-added Tax on the acquired values": Dt 91 Kt 51 - amount of the fee without VAT; Dt 19 51 CT - VAT.
As for getting the money in the Bank financially responsible person (cashier, accountant) is given a separate check, and write them each separately. Arrange the spending of the cheque act write-offs and make appropriate transaction on the loan account off-balance 006.
Typically, the checkbook is kept in a safe at the cashier or chief accountant, and fully used can be stored as the responsible person of the accounting Department and in the archive for 5 years.
Advice 2: How to capitalize the work book
Acquisition, storage and issuance of forms of labor books of employees under the current legislation is the responsibility of the employer. Work book and insert into it are forms of the strict reporting, so there are some nuances of accounting for their purchase and issuance to employees.
You will need
- Documents confirming the purchase and payment of the strict reporting forms (cash receipt, payment order, bill of lading).
Reflect the arrival of forms of employment record and/or inserts it in the account book accounting forms employment record. This book should be issued in accordance with the instructions for maintenance work books and stored in the accounting Department along with the forms of the strict reporting.
Do accounting on the basis of documents confirming receipt and payment forms of employment record required Postings:the Debit of account 10 "Materials", 60 Credit "Calculations with suppliers" — derived forms of labor books;the Debit of account 19 "VAT on acquired values", the Credit of accounts 60 "Calculations with suppliers" — included VAT charged by the seller;Debit the account 006 "Forms of the strict reporting" — capitalized labor books and inserts in it.
Give the form of the employment record or insert it if necessary, the employee responsible for the maintenance, storage and accounting of labor books in his application addressed to the chief accountant. The employee of the personnel Department needs to reflect the receipt of the forms in the book of records of the movement of labor books and inserts them according to the instructions on the maintenance of labor books, as well as to give the employee the completed form of the document.
Take a statement from the employee who receives the labor of the owner, to retain from his wages the cost Blanca (or liner). In accounting, make the following Postings: Debit 91-2 "miscellaneous costs" the Credit of account 10 "Materials" — the written-off value used Blanca;Debit of account 73 "Settlements with personnel on other operations", Credit of account 91-1"other incomes" — reflects the reimbursement of the cost of form work book;the Debit of account 70 "Calculations with the personnel on payment" the Credit of account 73 — reflects the deduction from the employee's wages the cost of employment records;Credit 006 — charged form of strict accountability.